A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Emelle is a town in Sumter County, Alabama, United States. The population was 31 at the 2000 census. The town is known for being the site of the largest hazardous waste landfill in the United States, operated by Waste Management, Inc. That hazardous waste disposal facility was the subject of a case decided by the United States Supreme Court, Chemical Waste Management, Inc. v. Hunt, 504 U.S. 334 (1992).